Alright, ready to do some subtraction? We're taking 92177 and subtracting 70138 from it.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 7 in column 1 and get -1.
We add -1 to 10 and get 9 as the first digit of the result.

Step 2: We'll start by subtracting the digit 3 and the borrow 1 from 7 in column 2 and get 3.
3 is the next digit of our result.

Step 3: We'll start by subtracting the digit 1 and the borrow 0 from 1 in column 3 and get 0.
0 is the next digit of our result.

Step 4: We'll start by subtracting the digit 0 and the borrow 0 from 2 in column 4 and get 2.
2 is the next digit of our result.

Step 5: We'll start by subtracting the digit 7 and the borrow 0 from 9 in column 5 and get 2.
2 is the next digit of our result.

So, 92177 - 70138 = 22039.